TMI Blog2017 (12) TMI 1788X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, it is noticed that the ld. CIT(A) noted that the case was fixed for hearing on 28.05.2015, 08.01.2016 and 01.02.2016 but nowhere he stated that the notice for hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim audi alteram partem . We, therefore, by keeping in view the principles of natural justice, deem it appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby ignoring Assessee's application for adjournment of the appeal filed on 23/02/2016 and therefore, the impugned order is arbitrary, unjust and illegal. 2. That even on the previous dates of hearings viz. 28/05/2015, 08/01/2016 and 01/02/2016, the Appellant had sought adjournment which was duly granted. Consequently, the observations made by the Id. CIT(A) in para 2 of his appellate ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the main grievance of the assessee relates to the ex-parte order passed by the ld. CIT(A) without providing due and proper opportunity of being heard to the assessee. 4. Facts of the case in brief are that the AO levied the penalty of ₹ 15,78,108/- u/s 271C of the Income Tax Act, 1961 holding that the assessee has failed to deposit the tax to the credit of Central Government and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the ld. CIT(A) in para 2 of the impugned order noted that the case was fixed for hearing on 28.05.2015, 08.01.2016 and 01.02.2016 but nowhere he stated that the notice for hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim audi alteram partem . We, therefore, by keeping in view the principles of natural justice, deem it appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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